Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
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HC directed CBIC to reconsider Baggage Rules 2016, particularly provisions regarding declaration of jewellery by incoming international passengers. HC observed that Baggage Rules and Declaration Forms lack clarity on jewellery declaration norms. HC also noted that Rs. 1,00,000 value cap for duty-free jewellery import is unreasonably low considering current gold prices. CBIC to coordinate with relevant ministries, submit report on proposed revisions by next hearing.
HC directed CBIC to reconsider Baggage Rules 2016, particularly provisions regarding declaration of jewellery by incoming international passengers. HC observed that Baggage Rules and Declaration Forms lack clarity on jewellery declaration norms. HC also noted that Rs. 1,00,000 value cap for duty-free jewellery import is unreasonably low considering current gold prices. CBIC to coordinate with relevant ministries, submit report on proposed revisions by next hearing.
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